NEGATIVE FORMS
I. When there is more than one auxiliary verb, we make negative forms by putting not after the first auxiliary verb.
    • They have not been invited.
    • She has not come.
    • I cannot come.
II. When be (is, am, are, was, were) is the main verb, we make negative forms by putting not after be.
    • She is not ready.
    • You are not late.
    • I was not surprised.
III. When have is the main verb, we make negative forms by putting do not before have.
    • They do not have a car.
    • He does not have a good job.
IV. When there are no auxiliary verbs, we make negative forms by putting do not before the verb. After do not we use the infinitive without to.
    • Money does not grow on trees.
    • She did not come.
V. Before infinitives and -ing forms, we use not to make negative forms.
    • It is important not to be late.
    • The best thing about a computer is not complaining.